Does Alaska have a film tax incentive?

Alaska has no statewide film incentive as of our last review on 2026-10-21. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.

This program is no longer available. Alaska does have a film office and HB 113 is real: 25% stacking to 34%. Its $20M is an aggregate cap, not annual, so the pool is smaller than it first reads. The figures below are kept as a record of what the program was. Do not budget against them.

No statewide programHuman verified· 2026-10-21Expired

Alaska film tax incentive

No Statewide Film Incentive

What Alaska actually pays

No statewide film incentive. City or county programs may still apply.

What qualifies

No active statewide film incentive. Prior transferable film production tax credit (AS 44.25.100-44.25.130, enacted 2008/expanded 2012) was repealed effective 7/1/2015 amid state budget cuts. HB 113 (2025) proposes a new 25% transferable credit ($20M annual cap) but is not enacted. Alaska Film Office provides location/permit assistance only.

Other state programs

Separate incentives Alaska runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

Anchorage room tax – 30-consecutive-day and employer rotating-crew exemptions (general, not film-specific)
Minimum spend: N/A
12%
Motor fuel tax refund for non-highway engine use (generators, off-road equipment)
Minimum spend: N/A

The rule to remember

Alaska does have a film office and HB 113 is real: 25% stacking to 34%. Its $20M is an aggregate cap, not annual, so the pool is smaller than it first reads.

Common questions

Does Alaska have a film tax incentive?: Alaska has no statewide film incentive as of our last review on 2026-10-21. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Alaska against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.